People ex rel. National Enameling & Stamping Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Ceetiobabi issued out of the Supreme Court-and attested on the --day of October, 1903, directed to Nathan L. Miller, Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in relation to an assessment, against the relator fdr franchise taxes for the years 1899, 1900 and 1901, and for a license.fee.'
1Opinion of the Court
Chester, J.:
The relator is a foreign corporation having preferred and common stock, and this is a proceeding by certiorari to review the determination of the Comptroller in assessing it for a franchise tax under' section 182 of the Tax Law for the years 1899, 1900 and 1901, and for a license fee under section 181 of such Tax Law. During *881the years in question' the relator paid a dividend of seven per centum on its preferred, but paid no dividends on its common stock.
Section 182 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1901, chap. 558) provides that the franchise tax imposed…
2Cases cited2 opinions
- People ex rel. Consolidated Ginseng Co. of America v. KelseyAppellate Division of the Supreme Court of the State of New York · 1905
- People Ex Rel. Consolidated Ginseng Co. of America v. KelseyNew York Court of Appeals · 1905